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Dr hab. Damian Walczak
ORCID: 0000-0002-2986-9928

Professor at the Nicolaus Copernicus University in Toruń (NCU), works at the Department of Financial Management at the Nicolaus Copernicus Uni­versity in Toruń, author ofover 100 scientific publications in the field of finance, mainly insurance. Member of the Advisory Scientific Committee to the Financial Ombuds­man and a tax advisor.

 
DOI: 10.33226/0032-6186.2025.11.3
JEL: H55, H75, D02, G28

The article undertakes an institutional analysis of the cur­rent social security system, highlighting its key weakness­es, including the dispersion of regulations and inconsistent rules regarding insurance coverage, as well as the ongoing pension privileges granted to certain professional groups. In light of changes to the labour market, the growth of non-standard employment, demographic shifts (an ageing population and migration) and the increasing diversity of pension benefits in terms of gender, age and professional status, the legislator must reconsider the structure of the system. The proposed measures draw inspiration from the integration act of 1933, which successfully unified previous social security systems in a period of state reconstruction. The authors propose the development of a modern inte­gration act that takes into account historical experience and contemporary conditions to create a fairer, more trans­parent and sustainable pension system that meets the chal­lenges of the 21st century.

Keywords: pension system; social security institutions; unification of the system; integration law